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CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

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Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 1361; …

Jan 8, 2025 · The scope of this article is limited to those certain trusts which can hold S corporation stock, and specifically, how to file late elections to have such trusts qualify as a trust eligible to hold S …

In United States federal income tax law, a qualified Subchapter S trust is one of several types of trusts that may retain ownership as the shareholder of an S corporation. The beneficiary of such a trust …

Sep 25, 2023 · Qualified subchapter S trusts (QSST) are frequently used as an estate planning tool. These trusts allow holders of subchapter S stock to transfer ownership to a single beneficiary. This is …

Jan 4, 2025 · A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and compliance.